N.D. Cent. Code § 57-06-12

Current through 2023 Legislative Sessions
Section 57-06-12 - Tentative assessment to be made and notice of hearing

The tax commissioner shall give ten days' notice in a manner determined by the tax commissioner to each company, or its representative in North Dakota, of the amount of its tentative assessment and the meeting of the state board of equalization on the second Tuesday of July, at which meeting each company is entitled to present evidence before the state board of equalization relating to the value of the property of the company.

N.D.C.C. § 57-06-12

Amended by S.L. 2019, ch. 477 (SB 2089),§ 5, eff. 1/1/2019.
Amended by S.L. 2017, ch. 411 (SB 2288),§ 17, eff. 1/1/2018 and for taxable years beginning after 12/31/2017.